skip to main content


June 6, 2018


2018 Essential Services Assessment (ESA) statements have been generated and are now available to taxpayers via the Michigan Treasury Online (MTO). Statements are not transmitted or mailed to taxpayers. Through MTO, taxpayers can view the statement, view correspondence from Treasury, make changes to the statement, certify the statement, and pay the ESA liability. 

ESA statements must be certified (approved) by the taxpayer and paid by Aug.15, 2018. The certification process is separate from the payment process. ESA payments must be made electronically; payments may not be mailed to the Department of Treasury. If payment is not paid by August 15, a late payment penalty of one percent of the outstanding balance per week will be added to the account, to a maximum of five percent. Failure to make payment by October 15 will result in rescission of the eligible manufacturing personal property exemption. 

A taxpayer may amend a previously certified ESA statement through MTO on or before Sept.15, 2018. An amendment includes changes in acquisition costs reported and adding or removing a parcel. Any increase in ESA liability resulting in an amendment shall be subject to the one percent per week late penalty provision (as the original due date is Aug. 15, 2018).

For instructions on accessing and navigating MTO and submitting electronic ESA payments, visit the ESA website a If, after reviewing the information available, taxpayers have questions regarding EMPP or ESA, contact them at or 517 241 0310.

Hide Firm Disclaimer


UHY LLP is a licensed independent CPA firm that performs attest services in an alternative practice structure with UHY Advisors, Inc., and its subsidiary entities. UHY Advisors, Inc.’s subsidiaries, including UHY Consulting, Inc., provide tax and business consulting services through wholly owned subsidiary entities that operate under the name of “UHY Advisors” and “UHY Consulting”. UHY Advisors, Inc., and its subsidiary entities are not licensed CPA firms. UHY LLP, UHY Advisors, Inc. and UHY Consulting are U.S. members of Urbach Hacker Young International Limited, a UK company, and form part of the international UHY network of legally independent accounting and consulting firms. “UHY” is the brand name for the UHY international network. Any services described herein are provided by UHY LLP, UHY Advisors and/or UHY Consulting (as the case may be) and not by UHY or any other member firm of UHY. Neither UHY nor any member of UHY has any liability for services provided by other members.

On this website, (i) the term "our firm", "we" and terms of similar import, denote the alternative practice structure conducted by UHY LLP and UHY Advisors, Inc. and its subsidiary entities, and (ii) the term "UHYI" denotes the UHY international network, in each case as more fully described in the preceding paragraph.